CLA-2-21:RR:NC:2:228 D87491
Mr. Luigi Loiola
Fredde Delizie Ltd.
500 University Ave. No. 511
Honolulu, HI 96826
RE: The tariff classification of ice cream flavorings from Italy
Dear Mr. Loiola:
In your letter dated January 25, 1999 you requested a tariff classification ruling.
The merchandise is described as ice cream flavorings, in fluid form, imported in 6-kilogram tins, for use in the manufacture of ice cream. Mint Paste flavoring is composed of 55 percent sugar, 42 percent glucose syrup, 2.5 percent flavor, and .5 percent color. Amarena Paste flavoring consists of 31 percent amarena, 30 percent each of sugar and glucose syrup, 3 percent citric acid, 2 percent each of tartaric acid and color, and one percent each of flavor and pectin. Cocco flavoring contains 33 percent sugar, 30 percent coconut, 17.6 percent water, 16 percent glucose syrup, and 3.4 percent flavor. Frutti di Bosco flavoring is made from 42 percent sugar, 28 percent glucose syrup, 24 percent wildberries, 3.4 percent flavor, one percent each of citric and tartaric acid, and less than one percent pectin.
The applicable subheading for Mint Paste flavoring will be 2106.90.9100, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...blended syrups described in additional U.S. note 4 to chapter 17...other. The rate of duty will be 29.6 cents per kilogram, plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9100, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.66 to 9904.17.72, HTS.
The applicable subheading for the Amarena Paste, Cocco, and Frutti di Bosco flavorings, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the flavorings will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your inquiry does not provide enough information for us to give a classification ruling on Melon Variegato flavoring. The ingredients breakdown for this product should indicate the Brix of the glucose syrup ingredient. In addition, please submit a sample of this article..
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division